It depends,
If your disabled relative meets the tests to be considered a qualified child or qualified relative, then you will be able to claim that person as a dependent.
You may want to watch this Video - Tax Credits for Disabled Dependents
In
general, to be a taxpayer’s qualifying child,
a person must satisfy four tests:
-
Relationship
— the taxpayer’s child or
stepchild (whether by blood or adoption), foster child, sibling or
stepsibling, or a descendant of one of these.
-
Residence — has the same principal residence as the
taxpayer for more than half the tax year. Exceptions apply, in certain
cases, for children of divorced or separated parents, kidnapped children,
temporary absences, and for children who were born or died during the
year.
-
Age — must be under the age of 19 at the end of the
tax year, or under the age of 24 if a full-time student for at least five
months of the year, or be permanently and totally disabled at any time
during the year.
-
Support — did not provide more than one-half of his/her
own support for the year
Alternatively, an
individual must meet all 4 of these requirements in order to be considered your
Qualifying Relative:
-
Not a Qualifying Child: The
individual cannot be your Qualifying Child and cannot be someone else's
Qualifying Child. They are a Qualifying Child if they meet all the
requirements, whether or not they are claimed as a dependent
-
Relationship: The person must either have
lived with you for the entire year as a member of the household (a person
who is not actually related to you may meet the requirements in this way),
or be
related to you in one of the following ways: your child, stepchild,
grandchild or other descendant of one of your children (or stepchildren or
foster children), son-in-law, daughter-in-law, brother, sister, half
brother, half sister, stepbrother, stepsister, brother-in-law,
sister-in-law, parent, stepfather, stepmother, father-in-law,
mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece,
or nephew. Remember that a child whom you legally adopted is always
considered to be your child. Also note that, for the purposes of this
requirement, divorce or death does not change any relationship which was
established by marriage (e.g. son-in-law, daughter-in-law, etc.)
-
Gross Income: The person must have made less than
$4,000 in gross income during 2016.
-
Support: You must have provided more than
half of the individual's total support during the year.
